The basis for tax exemption for international organizations and diplomatic missions

Authors

Ammar Fawzi Kadhim, College of Law - University of BaghdadFollow
Rana Issa Sabah, College of Law - University of BaghdadFollow

Document Type

Original Study

Abstract

The legislator in the Iraqi Income Tax Law No. 113 of 1982 exempted international organizations and diplomatic missions from being subject to the tax. Services that accrue to Iraq with benefits that may exceed the amount that would accrue to it if it subjected it to the tax, but in the same direction, this exemption has been limited to the limits of what the international employee and diplomatic envoy receives in terms of salaries, bonuses and allowances for carrying out his official work without expanding to include the income derived from his practice business or other business

Recommended Citation

Kadhim, Ammar Fawzi and Sabah, Rana Issa (2023) "The basis for tax exemption for international organizations and diplomatic missions," Imam Ja'afar Al-Sadiq University Journal of Legal Studies: Vol. 3: Iss. 2, Article 11.
Available at: https://ijsu.researchcommons.org/ijsu/vol3/iss2/11